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BLOCKTON CAHABA COAL CO. v. UNITED STATES

No. 5138.

24 F.2d 180 (1928)

BLOCKTON CAHABA COAL CO. et al. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

February 14, 1928.

Attorney(s) appearing for the Case

William S. Pritchard and John D. Higgins, both of Birmingham, Ala., for appellants.

J. S. Franklin, Asst. U. S. Atty., of Birmingham, Ala., Ralph E. Smith, Gen. Counsel, Internal Revenue Dept., of Washington, D. C. (C. B. Kennamer, U. S. Atty., of Birmingham, Ala., and C. M. Charest, Gen. Counsel, of Washington, D. C., on the brief), for the United States.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

BRYAN, Circuit Judge.

The Blockton Cahaba Coal Company and the Little Cahaba Coal Company brought separate suits under the Tucker Act (24 Stat. 505) to recover an aggregate of $19,285.43, assessed and collected as an excess profit tax on income for the year 1917. That amount was paid under protest, and is over and above what was conceded to be due and paid. The two suits were consolidated, as both corporations were held in common ownership, and were engaged in mining...

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